“Tax Complexity,” a new problem in the 2008 Problems and Priorities, ranks 5th among the survey’s 75 business issues, between federal and state taxes on business income as a busi- ness problem. It is a critical problem for 23 percent of business owners. Tax complexity has reached a point where 88 percent of small business owners opt to pay a tax preparer or ac- countant to do their federal tax returns on business income (NFIB’s Tax Complexity and the IRS poll). “Unreasonable Government Regulatio